The Central Government exercising the powers conferred by section 164, has made an amendment to CGST Rules 2017 ,which is termed as CGST (Fifth Amendment) Rules, 2019.
Rule 12 (1A): Grant of registration to persons required to deduct tax at source or to collect tax at source- A person applying for registration to [deduct or]* collect tax in accordance with the provisions of [section 51, or, as the case may be,]* section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.
In the above rule government clarified that requirement of REC-07 shall be applicable on both registered persons i.e. either collect or deduct under section 51 & 52.
*Inserted vide Notified no. 33/2019-CT dt. 18.07.2019 with effect from date of notification
Section 31 (3) (b) A registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
Proviso of rule 46: Provided also that a registered person [other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens]* may not issue a tax invoice in accordance with the provisions of section 31 (3) (b) subject to the following conditions, namely,-
- (a) the recipient is not a registered person; and
(b) the recipient does not require such invoice &; shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.
Section 31 gives shelter to those situations in which amount involved is less than Rs two hundred. It is to be noted that the shelter is not available in case of supplier engaged in exhibition of cinematograph films in multiplex screens.
- *Inserted vide Notified no. 33/2019-CT dt. 18.07.2019 with effect from 01.09.2019
Rule 54 (4A) Tax invoice in special cases: A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46.*
Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.”.
It is clarified that multiplexes are required to issue electronic ticket even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46. The same is optional for service providers other than multiplexes.
*Inserted vide Notification no. 33/2019-CT dt. 18.07.2019 with effect from 01.09.2019.
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CA Tarun Kapoor, CA Mitika Batta
AKGVG & Associates